IRS Announces Pension Plan Limitations for 2007

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IRS Announces Pension Plan Limitations for 2007
Internal Revenue Service [IRS]

[Official Guidance]
Oct. 18, 2006

Excerpt: [T]he limitation under Section 402(g)(1) on the exclusion for elective deferrals described in Section 402(g)(3) is increased from $15,000 to $15,500 .... The limitation for defined contribution plans under Section 415(c)(1)(A) is increased from $44,000 to $45,000.... The annual compensation limit under Sections 401(a)(17), 404(l), 408(k)(3)(C), and 408(k)(6)(D)(ii) is increased from $220,000 to $225,000.

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